Kvaverner John Brown Engg. (India) P. Ltd. v. ACIT

305 ITR 103Supreme Court of India2008#1878 most cited

What is Kvaverner John Brown Engg. (India) P. Ltd. v. ACIT authority for?

An intimation issued under Section 143(1)(a) cannot make adjustments for debatable issues that require detailed scrutiny, such as the disallowance of delayed employee contributions to ESI/PF. Appellate authorities also have the power to entertain fresh claims made by an assessee, even if these were not raised in the original or revised return of income.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

Kvaverner John Brown Engg. (India) P. Ltd. v. ACIT · 305 ITR 103 · Section 143(1)(a) · intimation adjustments · debatable issues · delayed ESI PF contributions · Section 36(1)(va) · Section 43B · appellate authority fresh claim · Goetze India principle · summary assessment scope · employee contribution deduction

Sections most often in play

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 143(1)(a)Section 139Section 142Section 143(3)

Issues it is cited on

section 3(b)section 147(1)section 143(1)(a)(iv)section 143(1a)section 43(b)section 143(1)(a)(v)section 143(1)(a)(ii)section 36(1)(iv)section 34(1)(iv)section 36(va)section 43b(b)actual payment basis

Judgments citing Kvaverner John Brown Engg. (India) P. Ltd. v. ACIT

Siddharth Intercontinental Hotels (India) Ltd. Epf Trust, New Delhi vs. ITO (Exemption) Ward- 2(2), New Delhi

In the result ground number two of the appeal of the assessee is allowed with about direction

ITA 1364/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Jan 2020AY 2015-16

Bench: Shri Prashant Maharishi & Shri K.N.Charysiddharth Intercontinental Vs. Ito(Exemption), Hotels (India) Ltd, Epf Trust, Ward-2(2), 54, Ja Annexe Basant Lock, New Delhi Vasant Vihar, New Delhi Pan: Aaets2449H (Appellant) (Respondent)

For Appellant: Shri Ashwani Garg, AdvFor Respondent: Ms. Ekta Vishnoi, Sr. DR
Section 10Section 10(25)(ii)Section 11Section 12Section 143

…assessee has not filed return properly and as per the information provided in the return of income the central processing unit has processed the return of the assessee. The learned CIT – A further relied on the decision of honourable Supreme Court in case of 305 ITR 103. It was further held that if the return was to be processed on the basis of information given in the return of income therefore the provision relating to admission of the additional evidence under rule 46A of the income tax rules 1962 has no application in the said case. Therefore the appeal of the assessee was dismissed. 5. Aggrieved, assessee p…